JUDGEMENT 1. Admit. 2. Respondents take notice. 3. This writ petition has been filed challenging the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein (Amendment & Validation) Act, 2008 with retrospective effect from 29.8.2006 as ultra vires of the constitutional provisions. 4. It is submitted, that even if the above Act is valid, Notification S.O. No. 95 dt. 31.7.2008 prescribing rate of tax on wheat as 4% against the rate of wheat under the Bihar VAT at 1%, is liable to the declared ultra vires. 5. As per the above Notification S.O. No. 95 dated 31.7.2008, 4% is fixed as entry tax on wheat after and demand is placed for 3% of tax after adjusting one per cent tax paid under VAT. 6. Apart from challenging the Validation Act with retrospective effect, it was contended that at present entry tax on wheat is withdrawn and for the period before publication of the Notification S.O. No. 95 dated 31.7.2008 demand is only for the period of last quarter of 2007 and 1st quarter of 2008. In other words, it is contended that in any event unlike the Act, the Notification cannot prescribe higher rate of tax retrospectively prior to the date of Notification. 7. It is further contended by the learned counsel that rate of entry tax on wheat and wheat products is 4% whereas the rate of VAT is 1% only. A Division Bench of this Court in Food Corporation of India vs. The State of Bihar & Ors. in CWJC No. 11787 of 2006 held that rate of Entry Tax cannot be higher than Sales Tax (VAT) as otherwise it will amount to discrimination. 8. We are of the opinion that substantial contentions have been made by the learned counsel for the petitioner and counter affidavit is required. So State is directed to file a counter affidavit within two months from today. 9. Meanwhile, no coercive steps shall be taken against the petitioner for realizing the tax at the rate higher than the rate of tax by way of Sales Tax (VAT) for the period in question for a period of three months. 10. Let this matter be listed on 25.6.2009.